Chapter 1 General Provisions Article 1 In order to fairly and reasonably assess the value of intangible assets and protect the legitimate rights and interests of relevant parties, these Measures are formulated in accordance with the relevant national laws and regulations. Article 2 The intangible assets referred to in these Measures include:

(1) Patent rights, exclusive rights to trademarks, and copyrights;

(2) Technical secrets and other business secrets;

p>

(3) Manufacturer’s name and trade name, name of origin, and goodwill;

(4) Other intangible assets recognized by laws, regulations or international practices. Article 3 These Measures shall apply to all intangible asset valuation activities conducted in the Shenzhen Special Economic Zone (hereinafter referred to as the Zone). Article 4 The evaluation of intangible assets shall follow the principles of legality, authenticity, impartiality and independence. The evaluation results shall comprehensively and fully reflect the value of the intangible assets. The evaluation report must be clear and concise. Article 5 If a state-owned asset possessing unit under Shenzhen City (hereinafter referred to as the city) has any of the following circumstances, it shall conduct an evaluation of intangible assets in accordance with the law:

(1) Auction and transfer of state-owned intangible assets;

(2) Enterprise joint ventures, mergers, property rights transfers and liquidations require the valuation of state-owned intangible assets;

(3) The reorganization of state-owned enterprises into limited liability companies or joint-stock companies requires the valuation of state-owned intangible assets. Valuation of state-owned intangible assets;

(4) Using state-owned intangible assets as investment to jointly establish Sino-foreign joint ventures or Sino-foreign cooperative enterprises with foreign companies, enterprises, other economic organizations or individuals;

(5) Other situations where intangible assets assessment is required in accordance with national regulations. Article 6 If a non-municipal state-owned asset possessing unit establishes a joint-stock company or a limited liability company in the special zone to purchase shares at the price of intangible assets, it shall conduct an evaluation of the intangible assets in accordance with the law. Article 7 If non-state-owned intangible assets need to be evaluated due to valuation, shareholding, transfer, etc., the intangible assets evaluation agency may evaluate the relevant intangible assets based on the entrustment of the owner or the agreement of the parties. Chapter 2 Management of Appraisal Agencies Article 8 Full-time intangible asset appraisal agencies and accounting firms, audit firms, asset appraisal companies, financial companies and other institutions that also perform intangible asset appraisal business (hereinafter referred to as the appraisal agency) engage in intangible asset appraisal in the special zone The business must meet the following conditions at the same time:

(1) Have full-time legal, economic, and accounting personnel and more than three engineering and technical personnel with intermediate or above professional titles or corresponding qualifications;

(2) ) Practitioners must undergo professional training in intangible asset evaluation and obtain a qualification certificate;

(3) Be registered with the municipal industrial and commercial administration department and have independent legal person qualifications;

(4) Hold an intangible assets appraisal certificate issued by the municipal state-owned assets department. Article 9 The intangible assets evaluation qualification of an evaluation agency shall be reviewed by the municipal state-owned assets administrative department in conjunction with relevant government departments and awarded by the municipal state-owned assets administrative department.

The full-time intangible assets evaluation agency is managed and supervised by the Shenzhen Science and Technology Administrative Department. Article 10: Appraisal agencies provide paid services for the appraisal of intangible assets, and the charging standards for appraisal fees shall be reviewed and determined by the municipal price administrative department. Chapter 3 Assessment Procedures and Methods Article 11 The assessment of state-owned intangible assets shall be carried out according to the following procedures:

(1) The unit possessing state-owned intangible assets applies to the state-owned assets administrative department for project approval;

(2) The unit possessing state-owned intangible assets shall entrust the intangible assets appraisal agency with the application for project approval;

(3) The intangible assets appraisal agency shall investigate and verify the appraisal subject, assess and estimate it, and write out the appraisal Report;

(4) The applicant shall submit the evaluation report to the municipal state-owned assets department for filing.

The evaluation agency should archive the evaluation results.

Article 12 The evaluation of non-state-owned intangible assets shall be carried out in accordance with the following procedures and requirements:

(1) The client and the evaluation agency sign an entrustment contract for the evaluation of intangible assets. The entrustment contract shall specify the following matters:

p>

1. Names and addresses of the principal and the principal;

2. Name of the subject matter of the intangible assets being evaluated;

3. Purpose of the evaluation and requirements;

4. Rights and obligations of the client and the client;

5. Delivery date of the appraisal report;

6. Amount of appraisal fees and payment date;

7. Liability for breach of contract.

(2) The client truthfully provides the catalog and description of the assets to be evaluated, the ownership certificate of the assets to be evaluated, and the degree of technological development needed for the evaluation.

(3) The evaluation agency shall investigate, verify, evaluate and estimate the evaluation target, and write an evaluation report. Article 13: Assessment agencies and their staff have the obligation to keep confidential the technical secrets and other business secrets they learn during the execution of their business. Article 14 If the client or relevant person has objections to the evaluation results, he or she may submit an objection application to the municipal science and technology administrative department or the municipal asset evaluation industry association established in accordance with the law. If the unit that accepts the objection application believes that the application is reasonable, it can send it back to the original evaluator for re-evaluation or entrust another evaluation agency to re-evaluate.

Intangible assets are re-evaluated in accordance with the provisions of the preceding paragraph. If it is proved that the original evaluation result is indeed wrong and the original evaluation agency is responsible, the original evaluation agency shall pay the re-evaluation fee; if it is the original client's responsibility, the re-evaluation fee shall be paid by the original evaluation agency. The original client shall pay the re-evaluation fee; if the original evaluation result is correct, the applicant shall pay the re-evaluation fee.